Chapter 24 Tobacco and manufactured tobacco substitutes Note. 1 ...
Chapter 24 Tobacco and manufactured tobacco substitutes Note. 1 ... Chapter 24 Tobacco and manufactured tobacco substitutes Note. 1 ...
Note. Chapter 24 Tobacco and manufactured tobacco substitutes 1. This Chapter does not cover medicinal cigarettes (Chapter 30). 2. For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading. ________________________________________________________________________________ 102
- Page 2 and 3: Rate of Duty (%) ASEAN Hdg. No. AHT
<strong>Note</strong>.<br />
<strong>Chapter</strong> <strong>24</strong><br />
<strong>Tobacco</strong> <strong>and</strong> <strong>manufactured</strong> <strong>tobacco</strong> <strong>substitutes</strong><br />
1. This <strong>Chapter</strong> does not cover medicinal cigarettes (<strong>Chapter</strong> 30).<br />
2. For the purposes of subheading <strong>24</strong>03.11, the expression “water pipe <strong>tobacco</strong>” means <strong>tobacco</strong><br />
intended for smoking in a water pipe <strong>and</strong> which consists of a mixture of <strong>tobacco</strong> <strong>and</strong> glycerol,<br />
whether or not containing aromatic oils <strong>and</strong> extracts, molasses or sugar, <strong>and</strong> whether or not<br />
flavoured with fruit. However, <strong>tobacco</strong>-free products intended for smoking in a water pipe are<br />
excluded from this subheading.<br />
________________________________________________________________________________<br />
102
Rate of Duty (%) ASEAN<br />
Hdg.<br />
No.<br />
AHTN Code<br />
2012<br />
DESCRIPTION<br />
MFN<br />
2012 - 2014 - ATIGA<br />
Member<br />
States<br />
Enjoying<br />
2013 2015<br />
Concession<br />
(1) (2) (3) (4) (5) (6) (7)<br />
<strong>24</strong>.01 Un<strong>manufactured</strong> <strong>tobacco</strong>; <strong>tobacco</strong> refuse.<br />
<strong>24</strong>01.10 - <strong>Tobacco</strong>, not stemmed/stripped:<br />
<strong>24</strong>01.10.10 - - Virginia type, flue-cured 7 7 0 Except VN.<br />
<strong>24</strong>01.10.20 - - Virginia type, other than flue-cured 7 7 0 Except VN.<br />
<strong>24</strong>01.10.40 - - Burley type 7 7 0 Except VN.<br />
<strong>24</strong>01.10.50 - - Other, flue-cured 7 7 0 Except VN.<br />
<strong>24</strong>01.10.90 - - Other 7 7 0 Except VN.<br />
<strong>24</strong>01.20 - <strong>Tobacco</strong>, partly or wholly stemmed/stripped:<br />
<strong>24</strong>01.20.10 - - Virginia type, flue-cured 7 7 0 Except VN.<br />
<strong>24</strong>01.20.20 - - Virginia type, other than flue-cured 7 7 0 Except VN.<br />
<strong>24</strong>01.20.30 - - Oriental type 7 7 0 Except VN.<br />
<strong>24</strong>01.20.40 - - Burley type 7 7 0 Except VN.<br />
<strong>24</strong>01.20.50 - - Other, flue-cured 7 7 0 Except VN.<br />
<strong>24</strong>01.20.90 - - Other 7 7 0 Except VN.<br />
<strong>24</strong>01.30 - <strong>Tobacco</strong> refuse:<br />
<strong>24</strong>01.30.10 - - <strong>Tobacco</strong> stems 7 7 0 Except VN.<br />
<strong>24</strong>01.30.90 - - Other 7 7 0 Except VN.<br />
<strong>24</strong>.02 Cigars, cheroots, cigarillos <strong>and</strong> cigarettes, of<br />
<strong>tobacco</strong> or of <strong>tobacco</strong> <strong>substitutes</strong>.<br />
<strong>24</strong>02.10.00 - Cigars, cheroots <strong>and</strong> cigarillos, containing<br />
<strong>tobacco</strong><br />
10 10 0 Except VN.<br />
<strong>24</strong>02.20 - Cigarettes containing <strong>tobacco</strong>: Except VN.<br />
<strong>24</strong>02.20.10 - - Beedies 10 10 0 Except VN.<br />
<strong>24</strong>02.20.20 - - Clove cigarettes 10 10 0 Except VN.<br />
<strong>24</strong>02.20.90 - - Other 10 10 0 Except VN.<br />
<strong>24</strong>02.90 - Other: Except VN.<br />
<strong>24</strong>02.90.10 - - Cigars, cheroots <strong>and</strong> cigarillos of <strong>tobacco</strong><br />
<strong>substitutes</strong><br />
10 10 0 Except VN.<br />
<strong>24</strong>02.90.20 - - Cigarettes of <strong>tobacco</strong> <strong>substitutes</strong> 10 10 0 Except VN.<br />
<strong>24</strong>.03 Other <strong>manufactured</strong> <strong>tobacco</strong> <strong>and</strong><br />
<strong>manufactured</strong> <strong>tobacco</strong> <strong>substitutes</strong>;<br />
“homogenised” or “reconstituted” <strong>tobacco</strong>;<br />
<strong>tobacco</strong> extracts <strong>and</strong> essences.<br />
- Smoking <strong>tobacco</strong>, whether or not containing<br />
<strong>tobacco</strong> <strong>substitutes</strong> in any proportion:<br />
<strong>24</strong>03.11.00 - - Water pipe <strong>tobacco</strong> specified in Subheading<br />
<strong>Note</strong> 1 to this <strong>Chapter</strong><br />
7 7 0 Except VN.<br />
<strong>24</strong>03.19 - - Other:<br />
- - - Packed for retail sale:<br />
Except VN.<br />
<strong>24</strong>03.19.11 - - - - Ang Hoon 3 3 0 Except VN.<br />
<strong>24</strong>03.19.19 - - - - Other 7 7 0 Except VN.<br />
<strong>24</strong>03.19.20 - - - Other <strong>manufactured</strong> <strong>tobacco</strong> for the<br />
manufacture of cigarettes<br />
7 7 0 Except VN.<br />
<strong>24</strong>03.19.90 - - - Other<br />
- Other:<br />
7 7 0 Except VN.<br />
<strong>24</strong>03.91 - - “Homogenised’’ or “reconstituted” <strong>tobacco</strong>:<br />
<strong>24</strong>03.91.10 - - - Packed for retail sale 3 3 0 Except VN.<br />
<strong>24</strong>03.91.90 - - - Other 3 3 0 Except VN.<br />
<strong>24</strong>03.99 - - Other:<br />
<strong>24</strong>03.99.10 - - - <strong>Tobacco</strong> extracts <strong>and</strong> essences 3 3 0 Except VN.<br />
<strong>24</strong>03.99.30 - - - Manufactured <strong>tobacco</strong> <strong>substitutes</strong> 3 3 0 Except VN.<br />
103
Rate of Duty (%) ASEAN<br />
Hdg.<br />
No.<br />
AHTN Code<br />
2012<br />
DESCRIPTION<br />
MFN<br />
2012 - 2014 - ATIGA<br />
Member<br />
States<br />
Enjoying<br />
2013 2015<br />
Concession<br />
(1) (2) (3) (4) (5) (6) (7)<br />
<strong>24</strong>03.99.40 - - - Snuff, whether or not dry 3 3 0 Except VN.<br />
<strong>24</strong>03.99.50 - - - Chewing <strong>and</strong> sucking <strong>tobacco</strong> 3 3 0 Except VN.<br />
<strong>24</strong>03.99.90 - - - Other:<br />
<strong>24</strong>03.99.90A - - - - <strong>Tobacco</strong> lyes <strong>and</strong> sauces; <strong>tobacco</strong> flour<br />
<strong>and</strong> powder<br />
3 3 0 Except VN.<br />
<strong>24</strong>03.99.90B - - - - Other 3 3 0 Except VN.<br />
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104
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